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Home My WebLink About03300 ORD - 07/29/1952AN ORDINANCE AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM TAXES FOR THE YEAR 1952; FIXING THE AMOUNT OF DIS- COUNTY AND THE PERIOD DURING WHICH SUCH ALLOWANCE MAY BE MADE; PROVIDING WHEN TAXES SHALL BE DUE AND SHALL BECOME DELINQUENT; PROVIDING THE METHOD FIXING PENALTY AND INTEREST ON DELINQUENT TAXES; PROVIDING THAT THE LIEN FOR TAXES SHALL INCLUDE DELINQUENT TAXES, INTEREST, PENALTIES, ATTORNEY'S FEES AND COST OF SUIT; PROVIDING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES IN REGARD TO DELINQUENT.TAXES; AND DOCLARING AN EMERGENCY WHEREAS, IT IS THE DESIRE OF THE CITY COUNCIL TO ENCOURAGE ADVANCE PAYMENT OF ADVALOREM TAXES DUE FOR THE YEAR 1952, IN ORDER THAT THE FUNDS MAY BE'AVAILABLE TO MEET EXPENSES AND IN ORDER THAT THE CITY'S CREDIT MAY NOT BE SERIOUSLY IMPAIRED; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. THAT TAX PAYERS SHALL BE ALLOWED DISCOUNT FOR THE PAYMENT OF AD VALOREM TAXES DUE THE CITY FOR THE YEAR 1952, SAID DISCOUNTS TO BE ALLOWED ON THE FOLLOWING CONDITIONS: ONE PER CENT (t %) DISCOUNT FROM AD VALOREM TAXES DUE THE CITY IF SUCH TAXES ARE PAID IN OCTOBER 1952; PROVIDING THAT ANY AD VALOREM TAXES PAID OTHER THAN DURING THE MONTH OF OCTOBER 1952 SHALL HAVE NO DISCOUNT RATEi EXCEPT AS PROVIDED IN SECTION 5 HEREOF. SECTION 2. IF ANY PERSON SHALL PAY, ON OR BEFORE NOVEMBER 30TH OF THE YEAR FOR WHICH ASSESSMENT IS MADE, ONE -HALF OF THE TAXES IMPOSED BY LAW ON HIM OR HIS PROPERTY, THEN SO HE SHALL HAVE UNTIL AND INCLUDING THE 30TH DAY OF THE SUCCEEDING JUNE WITHIN WHICH TO PAY THE OTHER ONE -HALO (1/2) OF THE SAID TAXES WITHOUT PENALTY OR INTEREST THEREON. SECTION 3. IF SAID TAX PAYER, AFTER PAYING SAID ONE HALF OF HIS TAXES ON OR BEFORE NOVEMBER 30TH, AS HEREINBEFORE PROVIDED, SHALL FAIL OR REFUSE TO PAY, ON OR BEFORE JUNE 30TH NEXT SUCCEEDING SAID NOVEMBER 30TH, THE OTHER ONE- HALF OF HIS SAID TAXES, PENALTY OF EIGHT (8%) PER CENT OF THE AMOUNT OF SAID UN- PAID TAXES SHALL ACCRUE THEREON. SECTION 14. IF ANY PERSON FAILS TO PAY ONEHALF OF TAXES, IMPOSED BY LAW UPON HIM OR HIS PROPERTY, ON OR BEFORE THE 30TH DAY OF NOVEMBER OF.THE YEAR IN WHICH THE ASSESSMENT IS MADE, THEN UNLESS HE PAYS ALL OF THE TAXES IMPOSED - 1 -a�7� 5DV BY LAW ON HIM OR HIS PROPERTY ON OR BEFORE THE 31sT DAY OF THE SUCCEEDING JANUARY, THE FOLLOWING PENALTY SHALL BE PAYABLE THEREON, TO -WIT: DURING THE MONTH OF FEBRUARY, ONE PER CENT (1 %); DURING THE MONTH OF MARCH, TWO PER CENT (2 %); DURING THE MONTH OF APRIL, THREE PER CENT i3 %i DURING THE MONTH OF MAY, FOUR PER CENT (4 %); DURING THE MONTH OF JUNE,FIVE PER CENT (5 %); ON AND AFTER THE FIRST DAY OF JULY, EIGHT PER CENT iS%), AS HEREIN PROVIDED THE REMAINING ONE -HALF (1/2) OF SUCH TAXES SHALL BE DE- LINQUENT IF NOT PAID BEFORE THE FIRST DAY OF JULY ON THE YEAR NEXT SUCCEED- ING THE YEAR FOR WHICH THE ASSESSMENT IS MADE. SECTION 5. IF ONE -HALF OF SUCH AD VALOREM TAXES HAVE BEEN PAID ON OR BEFORE NOVEMBER 30TH OF THE YEAR IN WHICH SAME ARE ASSESSED, THE DIS- COUNTS HEREIN PROVIDED FOR SHALL BE EFFECTIVE AND SHALL APPLY TO THE LAST HALF OF THE AD VALOREM TAXES IF PAID WITHIN NINETY -DAYS (90) PRIOR TO THE FIRST DAY OF JULY, WHEN THE SAME SHALL BECOME DELINQUENT AS HEREIN PROVIDED; THAT SUCH DISCOUNT SHALL NOT APPLY TO THE FIRST HALF OF SUCH TAXES IF THE SAME HAVE BEEN PAID ON OR BEFORE NOVEMBER 30TH OF THE YEAR IN WHICH SUCH ASSESS- MENT IS MADE. SECTION 6. ALL DELINQUENT TAXES SHALL BEAR INTEREST AT THE RATE OF SIX PER CENT (6 %) PER ANNUM FROM THE DATE OF THEIR DELINQUENCY, THE DATE OF DELINQUENCY FOR 1952 AD VALOREM TAXES BEING FEBRUARY 11 1952, UNLESS OTHER- WISE PROVIDED IN THIS ORDINANCE IN REGARD TO SPLIT PAYMENT OF TAXES. SECTION 7. THE ASSESSOR AND COLLECTOR OF TAXES'SHALL, AS OF THE FIRST DAY OF JULY OF EACH YEAR FOR WHICH ANY TAXES FOR THE 'PRECEDING YEAR REMAIN UNPAID MAKE UP A LIST OF THE LANDS AND LOTS AND /OR.PROPERTY ON WHICH ANY TAXES FOR SUCH PRECEDING YEAR ARE DELINNUENT, CHARGING AGAINST THE SAME ALL UNPAID TAXES ASSESSED AGATNST THE OWNER THEREOF ON THE ROLLS FOR SAID YEAR. SECTION S. PENALTIES INTEREST, AND COSTS ACCRUED AGAINST ANY LAND2 LOTS AND /OR PROPERTY NEED NOT BE ENTERED BY THE ASSESSOR AND COLLECTOR OF TAXES ON SAID LISTy BUT IN EACH AND EVERY INSTANCE ALL SUCH PENALTIES, IN- TEREST AND COSTS SHALL REMAIN A STATUTORY CHARGE WITH THE SAME FORCE AND EF- FECT AS IF ENTERED ON SAID LIST; AND THE ASSESSOR AND COLLECTOR OF TAXES SHALL CALCULATE AND CHARGE ALL SUCH PENALTIES, INTEREST AND COSTS ON ALL DE- LINQUENT TAX STATEMENTS OR DELINQUENT TAX RECEIPTS ISSUED BY HIM. -2- ~ . SECTION 9. THE LIEN FOR TAXES WITH WHICH ALL TAXABLE PROPERTY STANDS CHARGED AS PROVIDED IN ARTICLE III, SECTION 2 OF THE CHARTER OF THE CITY OF CORPUS CHRISTI, TEXAS, SHALL EXTEND TO AND INCLUDE A LIEN FOR THE COLLECTION OF ALL DELIQNUENT TAXES, INTEREST? PENALTIES, AND IN EVENT OF SUIT, ATTORNEY'S FEES AND COSTS OF SUIT. IN ALL SUITS BY THE CITY OF CORPUS CHRISTI, TEXAS, FOR THE COLLECTION OF DELINQUENT TAXES THE SAID LIEN ON ALL TAXABLE PROPERTY IN FAVOR OF THE SAID CITY FOR THE COLLECTION OF ALL DELINQUE N�l TAXES, INTEREST, PENALTIES, ATTORNEY'S FEES AND COSTS OF SUIT MAY BE ENFORCED AND FORECLOSED IN ANY COURT HAVING JURISDICTION. SECTION 10. THAT IF ANY PART OF THIS ORDINANCE SHOULD BE HELD IN- VALID FOR ANY REASON, THEN THAT FACT SHOULD NOT INVALIDATE THE ENTIRE ORDI- NANCE, BUT THE BALANCE THEREOF SHALL REMAIN IN FULL FORCE AND EFFECT. SECTION 11. ALL ORDINANCES IN CONFLICT HEREWITH ARE EXPRESSLY REPEAL- ED. ' SECTION 12. THAT THE NECESSITY FOR OBTAINING SUFFICIENT REVENUE FOR THE OPERATION OF THE CITY AND TO AVOID IMPAIRMENT OF THE CREDIT OF THE CITY AND TO ENCOURAGE ADVANCE PAYMENT OF TAXES BY THE IMMEDIATE PASSAGE OF THE AFORESAID ORDINANCE CREATES A PUBLIC EMERGENCY AND AN IMPERATIVE PUBLIC NECES- SITY REQUIRING THE SUSPENSION OF THE CHARTER RULE THAT NO ORDINANCE OR RESO- LUTION SHALL BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT SUCH ORDINANCE OR RESOLUTION SHALL BE READ AT THREE SEVERAL MEETINGS OF THE CITY COUNCIL, AND THE MAYOR, DECLARING SUCH EMERGENCY AND NECESSITY TO EXIST, HAV- ING REQUESTED THE SUSPENSION OF SAID CHARTER RULE AND THAT THIS ORDINANCE BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND TAKE EFFECT AND BE IN FULL FORCE AND EFFECT FROM AND AFTER ITS PASSAGE, IT IS ACCORDINGLY PASSED AND AP- PROVED, THIS TH DAY of JULY, A. 1952. YOR ^� HE CITY OF US CHRISTI, TEXAS TEST: I EC FTE T ARY APPROVED AS TO LEGAL FORM: CITY ATTOftNo -3- Corpus Christi, Texas 19 Sv TO THE MEMBERS OF THE CITY COUNCIL Corpus Christi, Texas Gentlemen: For the reasons set forth in the emergency clause of the foregoing ordinance, a public emergency and imperative necessity exist for the suspen- sion of the Charter rule or requirement that no ordinance or resolution shall be passed finally on the date it is introduced, and that such ordinance or resolution shall be read at three meetings of the City Council; I, therefore, hereby request that you suspend said Charter rule or requirement and pass this ordinance finally on the date it is introduced, or at the present meeting of the City Council, Respectfully, City of Corpus Christi, Texas The Charter rule was suspended by the following vote: Leslie Wasserman 6"&da__Ar Jack DeForrest 94t -e- Sydney E. Herndon George L. Lowman Frank E. Williamson Q49&— The above ordinance was passed by the following vote: Leslie Wasserman fie+* /i_ Jack DeForrest r::L4� R Sydney E. Herndon George L. LowmanP Frank E. Williamson Q49&— -3 3D a